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October Tax Retrospective: Two Down, One to Go
After months of work, two states have finalized their outstanding budgets. In the last few days, lawmakers in Connecticut and Pennsylvania have set out long-term revenue plans for their states. It was a lot of sturm und drang to get here, but the battle is over for these...
September Tax Policy Retrospective: Back to School, Back to Budget Special Session
While most states are preparing for next year by discussing their spending priorities and mapping out their fiscal reform agenda, some are still struggling to finish up this year's work. This month we're looking at the ongoing troubles of Connecticut, Oklahoma, and...
South Dakota v Wayfair: Three Maps

We've written regularly (here, here, here, and here) regarding the explosion of state activity directed at enhancing the collection of state and local sales and use taxes. This week, South Dakota asked the United State Supreme Court (see a copy of the cert petition here)...

Illinois Passes a Budget, But it's No Time to Celebrate
Last Thursday the Illinois House voted to override Governor Bruce Rauner's (R) veto of its budget bill ( IL SB 9), ending the state's 736 day budget stalemate. While the vote takes the pressure off Illinois' fiscal difficulties for the moment, the state still faces...
June 2017 Tax Retrospective: The Government Shutdown Blues
To say that it has been a rocky budget year for states would be an understatement: revenues for this year have been lackluster overall and projections for the future aren't any brighter. States across the country struggled to meet their requirements to pass balance...
April Tax Policy Retrospective: The Rise & Fall of Gross Receipts Taxes
April was a busy month for state legislators, but the biggest news in tax policy was the fate of a pair of bills seeking to impose new gross receipts taxes (GRTs). The governors of Louisiana and West Virginia have both advocated for a GRT believing that a GRT will help...
State Tax Policy in 2017: What to Expect

With the excitement surrounding the prospect of federal tax reform, plus more than half of the states facing revenue shortfalls, we expect tax policy to be one of the most prevalent issues at the state legislative level in 2017. Below, we've identified the key tax issues...

Tax Issues to Watch in 2017: Taxation of Services

Tax on services (TOS) proposals have become increasingly prevalent in state legislatures across the country over the last few years, and 2017 will be no exception. As of January 2017, we anticipate TOS proposals could emerge and be seriously debated in 16 states during...

Thirty-One States Face Revenue Shortfalls for the 2017 Fiscal Year

State revenues have had a hard recovery, with about half of the states facing budget deficits or shortfalls, according to a recent report from the National Association of State Budget Officers. Based on a new data analysis, we anticipate that 31 states will face some...

Oregon Measure 97: The Granddaddy of 2016's Tax Ballot Measures

With all due respect to Proposition 55 in California and Missouri's Constitutional Amendment 4, Oregon is host to the most talked about and pivotal tax measure on any ballot this November. Oregon Measure 97 (previously IP28) would impose a 2.5 percent gross receipts tax...

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